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2015 (3) TMI 1201 - MADRAS HIGH COURT

2015 (3) TMI 1201 - MADRAS HIGH COURT - TMI - Inter-state sale - Failure to submit 'C' forms - Held that:- It is settled position that under Section 22(4) of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the Act"), the dealer should be given a reasonable opportunity of being heard. In the case on hand, the authority has decided the matter without hearing the petitioner. In this ground alone the impugned order is liable to be set aside. - Matter remanded back to decide the mat .....

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f by this order at the admission stage. 2. The petitioner has filed the writ petition to issue a Writ of Certiorari Mandamus, to call for the records relating to the order passed by the first respondent dated 30.01.2015 and to quash the same and consequently direct the 1st respondent to afford the petitioner an opportunity of personal hearing and to allow the petitioner to submit the available C Forms and show that entire CST liability has been paid by way of adjustment against input .....

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